Empirical analysis on bank accounting behavior and its economic consequences in Japan
| Project/Area Number |
15H06221
|
|---|
| Research Category |
Grant-in-Aid for Research Activity Start-up
|
| Allocation Type | Single-year Grants |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Yokohama National University |
|---|
Principal Investigator |
Takasu Yusuke 横浜国立大学, 大学院国際社会科学研究院, 准教授 (40757374)
|
|---|
| Project Period (FY) |
2015-08-28 – 2017-03-31
|
| Project Status |
Completed (Fiscal Year 2016)
|
| Budget Amount *help |
¥2,730,000 (Direct Cost: ¥2,100,000、Indirect Cost: ¥630,000)
Fiscal Year 2016: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2015: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
|
|---|
| Keywords | 財務会計 / 銀行 / 貸倒引当金 / 与信行動 / 利益調整 / リスクテイク / 資本コスト / 利益の質 |
|---|
| Outline of Final Research Achievements |
In this research, I analyzed bank accounting behaviors and its economic consequences in Japan and wrote five papers. Three of five papers are already published.
In particular, I found that (1) banks that recognize loan loss allowance conservatively tend to be unaffected by macro-economic cycles in terms of bank lending, (2) the conservative banks tend to achieve more efficient risk-return relation of financial performance, (3) positive earnings surprises reported by the conservative banks has a stronger effect on their share prices, (4) the conservative banks tend to manage their earnings to achieve smooth earnings paths or avoid negative earnings.
|
Report
(3 results)
Research Products
(6 results)
